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Who claims the federal adoption tax credit? Those who know about it

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  • Cullen T. Wallace

Abstract

This research investigates which individuals are aware of and claim the federal adoption tax credit. Using a probit model, I find that the probability that one claims the credit increases with one's income and is lower for Black adoptive parents compared to White ones. These discrepancies in usage stem from different probabilities of knowing about the credit. However, conditional on awareness, I find that the probability of claiming the credit is no different among members of differing income or racial groups, implying that a direct way to increase take‐up of the tax credit could simply be increasing awareness of it.

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  • Cullen T. Wallace, 2024. "Who claims the federal adoption tax credit? Those who know about it," American Journal of Economics and Sociology, Wiley Blackwell, vol. 83(3), pages 555-565, May.
    • Handle: RePEc:bla:ajecsc:v:83:y:2024:i:3:p:555-565
    DOI: 10.1111/ajes.12564
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    References listed on IDEAS

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    1. Dickert–Conlin, Stacy & Fitzpatrick, Katie & Hanson, Andrew, 2005. "Utilization of Income Tax Credits by Low–Income Individuals," National Tax Journal, National Tax Association;National Tax Journal, vol. 58(4), pages 743-785, December.
    2. Luke P. Rodgers & Cullen T. Wallace, 2020. "Who responds to changes to the federal adoption tax credit? Evidence from Florida," Southern Economic Journal, John Wiley & Sons, vol. 87(2), pages 483-516, October.
    3. Keith Ihlanfeldt, 2021. "Property Tax Homestead Exemptions: An Analysis of the Variance in Take-Up Rates Across Neighborhoods," National Tax Journal, University of Chicago Press, vol. 74(2), pages 405-430.
    4. Margaret E. Brehm, 2021. "Taxes and Adoptions from Foster Care: Evidence from the Federal Adoption Tax Credit," Journal of Human Resources, University of Wisconsin Press, vol. 56(4), pages 1031-1072.
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